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Inflation distorts income taxes in many ways, but primarily by redistributing the tax burden among taxpayers. This study analyses in detail the effects of inflation on income tax systems in many countries. It examines some of the more important distortions of income tax systems caused by inflation and discusses possible corrective measures, ranging from automatic adjustments (indexation) to ad hoc responses. These corrective measures are compared with the actual experiences of many countries that have pursued policies aimed at neutralizing the effects of inflation. By treating the problem of inflation and income taxes in a comprehensive manner and from an international perspective, this book fills an important gap in the income tax literature and will prove valuable to professional economists, policy makers concerned with tax problems, tax lawyers and accountants.
Taxes --- Money. Monetary policy --- Income tax --- Effect of inflation on. --- 336.748.12 --- AA / International- internationaal --- 336.215.21 --- 336.212.1 --- -333.841 --- inflation --- impot des personnes physiques --- international --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Algemeen prijsniveau. Prijsindex. Prijsstijging --- Negatieve belastingsinkomsten --- Belastingen op de bedrijfsinkomsten --- Effect of inflation on --- Inflatie. --- inflatie --- personenbelasting --- internationaal --- Taxation --- 336.215.21 Negatieve belastingsinkomsten --- 336.748.12 Algemeen prijsniveau. Prijsindex. Prijsstijging --- 333.841 --- Inflation (Finance) --- Inflatie --- Business, Economy and Management --- Economics --- Income tax - Effect of inflation on.
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Economic structure --- Economic policy and planning (general) --- United States --- Informal sector (Economics) --- Secteur informel (Economie politique) --- Economie souterraine --- -#ECO:01.01:economie algemeen --- 338 (73) --- AA / International- internationaal --- US / United States of America - USA - Verenigde Staten - Etats Unis --- 336.208 --- 343.35 --- 335 --- Hidden economy --- Parallel economy --- Second economy --- Shadow economy --- Subterranean economy --- Underground economy --- Artisans --- Economics --- Small business --- Economische situatie. Economische structuur van bepaalde landen en gebieden. Economische geografie. Economische produktie.economische produkten. Economische diensten--Verenigde Staten van Amerika. VSA. USA --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving. --- Economie van conflicten en van verdediging. Oorlog. Terrorisme. Economisch herstel. --- 338 (73) Economische situatie. Economische structuur van bepaalde landen en gebieden. Economische geografie. Economische produktie.economische produkten. Economische diensten--Verenigde Staten van Amerika. VSA. USA --- #ECO:01.01:economie algemeen --- Economie van conflicten en van verdediging. Oorlog. Terrorisme. Economisch herstel --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving --- United States of America
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Taxes --- Public finance --- Developing countries --- Finance, Public --- Fiscal policy --- Finances publiques --- Politique fiscale --- Pays en développement --- Economic policy. --- Politique économique --- LDC / Developping Countries - Pays En Développement --- 336.61 --- 336.201 --- 336.401 --- Financieel beleid. --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- Verband tussen begrotingspolitiek en economische evolutie. --- Pays en développement --- Politique économique --- Finance [Public ] --- Economic policy --- Finance, Public - Developing countries. --- Fiscal policy - Developing countries. --- Developing countries - Economic policy. --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Verband tussen begrotingspolitiek en economische evolutie --- Financieel beleid
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Taxes --- International finance --- Taxation --- Capital levy --- Income tax --- International economic integration --- Foreign income --- 336.215.21 --- -International economic integration --- fiscalite --- impot sur le revenu --- revenus etrangers --- conventions fiscales internationales --- paradis fiscaux --- commerce mondial --- AA / International- internationaal --- 336.200 --- -Capital levy --- 336.2 --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Finance, Public --- Revenue --- Common markets --- Economic integration, International --- Economic union --- International economic relations --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Capital --- Capital taxes --- Levy on capital --- Property tax --- Negatieve belastingsinkomsten --- fiscaliteit --- inkomstenbelasting --- buitenlandse inkomsten --- internationale belastingverdragen --- belastingparadijzen --- wereldhandel --- Belastingstelsel: algemene naslagwerken en principes. --- Capital levy. --- International economic integration. --- Taxation. --- Foreign income. --- 336.215.21 Negatieve belastingsinkomsten --- Integration, International economic --- Markets, Common --- Union, Economic --- Foreign income, Taxation of --- Taxation of foreign income --- Belastingstelsel: algemene naslagwerken en principes --- Income tax - Foreign income
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"Vito Tanzi offers a truly comprehensive treatment of the economic role of the state in the twentieth and twenty-first centuries from a historical and world perspective. The book addresses the fundamental question of what governments should do, or have attempted to do, in economic activities in past and recent periods. It also speculates on what they are likely or may be forced to do in future years. Although other recent titles in economics deal with normative theories, public choice theories, welfare state analysis, social protection, and the like, no other book has the same breadth or depth specifically on the state's viable economic role. The author occupies a unique position in global public finance, having served for nearly three decades as a leading fiscal administrator for the International Monetary Fund, financial adviser to 80 countries, and active economic theorist. The investigation assembles a large set of statistical information that should prove useful to policy-makers and scholars in the perennial discussion of government's optimal economic roles. It will become an essential reference work on the analytical borders between the market and the state, and on what a reasonable "exit strategy" from the current fiscal crises should be"--
336.01 --- Regulation of trade --- Regulatory reform --- Economisch beleid. Economische politiek. Geleide economie. Plan --"tijd" --- Overheidsbemoeiing op economisch gebied. --- 338.2 Economisch beleid. Economische politiek. Geleide economie. Plan --"tijd" --- Economic policy --- Trade regulation --- 338.9 --- 321.2 --- AA / International- internationaal --- 336.1 --- 338.22 --- 338.2 --- Commercial law --- Consumer protection --- Deregulation --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- 338.22 Economische organisatieleer. Economisch beleid. Economische politiek --- Economische organisatieleer. Economisch beleid. Economische politiek --- 336.1 Public finance, government finance in general --- Public finance, government finance in general --- Economisch beleid van de overheid --- Overheidsbemoeiing op economisch gebied --- Law and legislation --- Economic policy and planning (general) --- Finance, Public --- Economic history --- International finance --- Economic policy. --- Trade regulation.
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336.2 --- Debts, Public --- -Finance --- -Fiscal policy --- -AA / International- internationaal --- 336.61 --- 336.32 --- 334.4 --- 336.301 --- 336.401 --- Fiscal policy --- -Debts, Public --- -336.3 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- Funding --- Funds --- Economics --- Currency question --- Debts, Government --- Government debts --- National debts --- Public debt --- Public debts --- Sovereign debt --- Debt --- Bonds --- Deficit financing --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Congresses --- Financieel beleid. --- Beheer van de rijksschuld. Road shows. --- Openbare financiën. Samenwerking op fiscaal gebied. --- Toestand, structuur, rentelast en evolutie van de rijksschuld. --- Verband tussen begrotingspolitiek en economische evolutie. --- Government policy --- 336.2 <1-772> --- Belastingsakkoorden. Belastingswezen--Onontwikkelde, onderontwikkelde gebieden --- 336.2 <1-772> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Onontwikkelde, onderontwikkelde gebieden --- 336.2 <1-772> Belastingsakkoorden. Belastingswezen--Onontwikkelde, onderontwikkelde gebieden --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Onontwikkelde, onderontwikkelde gebieden --- Finance --- 336.3 --- AA / International- internationaal --- Openbare financiën. Samenwerking op fiscaal gebied --- Toestand, structuur, rentelast en evolutie van de rijksschuld --- Beheer van de rijksschuld. Road shows --- Verband tussen begrotingspolitiek en economische evolutie --- Financieel beleid --- pays en voie de developpement --- politique fiscale --- 338.340 --- LDC / Developping Countries - Pays En Développement --- 339.96 --- 339.96 Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- ontwikkelingslanden --- fiscaal beleid --- Algemene ontwikkeling in de Derde Wereld --- Conferences - Meetings --- Congresses. --- Fiscal policy - Congresses. --- Debts, Public - Congresses. --- Finance - Congresses.
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330.35 --- 330.56 --- 330.56 Nationaal inkomen. Volksinkomen. Gezinsinkomen. Vermogensstratificatie. Particuliere inkomens en bestedingen. Armoede. Honger --- Nationaal inkomen. Volksinkomen. Gezinsinkomen. Vermogensstratificatie. Particuliere inkomens en bestedingen. Armoede. Honger --- 330.35 Economische groei. Kwantitatieve toename. Technische vooruitgang --zie ook {338.09} --- Economische groei. Kwantitatieve toename. Technische vooruitgang --zie ook {338.09} --- LDC / Developping Countries - Pays En Développement --- 338.340 --- 313 --- 339.21 --- 331.33 --- 333.846.5 --- Algemene ontwikkeling in de Derde Wereld. --- Levenswijze en levensstandaard. Levensminimum. sociale indicatoren (Studiën). --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid. --- Structureel beleid. Reglementering. Dereglementering. Ordnungspolitik. --- Verband tussen de geld-, bank- en kredietpolitiek en de besparingen, kapitaalvorming, verdeling van vermogens. --- Income --- Equity --- Equity. --- Income distribution. --- Economic development --- Income distribution --- Distribution of income --- Income inequality --- Inequality of income --- Distribution (Economic theory) --- Disposable income --- Chancery --- Actions and defenses --- Trusts and trustees --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Law and legislation --- Economic development. --- 333.432.8 --- AA / International- internationaal --- NBB congres --- Levenswijze en levensstandaard. Levensminimum. sociale indicatoren (Studiën) --- Structureel beleid. Reglementering. Dereglementering. Ordnungspolitik --- Internationale monetaire organisatie. Internationaal Muntfonds. Algemene leningovereenkomsten --- Verband tussen de geld-, bank- en kredietpolitiek en de besparingen, kapitaalvorming, verdeling van vermogens --- Algemene ontwikkeling in de Derde Wereld --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid --- Conferences - Meetings
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In Termites of the State, renowned public economist Vito Tanzi presents a sweeping account of the industrialized world's economic development during the 20th century to today. In the tradition of grand economic histories, Tanzi connects the biggest issues of the modern world including extreme gaps in income distribution; increasing complexity of government actions and regulations; and asymmetry of access to information and to political influence between the elite and the rest of society. Part one covers the growth of state intervention since the early 20th century - a time before income taxes, central banks or social welfare programs. Part two investigates how and why laws and regulations have expanded in industrialized economies. Part three, building from this foundation, explains the forces behind the precipitous rise in global inequality. With a talent for clear, non-technical writing, Tanzi has produced an important book that will be of interest to any instructor, student, or general reader of economics and public policy.
Economic development --- Economic policy --- Free enterprise --- Equality --- Political aspects --- Economische orde --- Economic order --- Economic development - Political aspects --- Economic policy. --- Free enterprise. --- Equality. --- Political aspects. --- Egalitarianism --- Inequality --- Social equality --- Social inequality --- Political science --- Sociology --- Democracy --- Liberty --- Free markets --- Laissez-faire --- Markets, Free --- Private enterprise --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy
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Economic policy --- Institutional economics --- Political corruption --- Politique économique --- Institutionnalisme --- Corruption (Politique) --- Decision making --- Décision, Prise de --- -Institutional economics --- Boss rule --- Corruption (in politics) --- Graft in politics --- Malversation --- Political scandals --- Corruption --- Misconduct in office --- Political corruption. --- #SBIB:002.IO --- #SBIB:33H13 --- #SBIB:35H435 --- 336.00 --- AA / International- internationaal --- 338.22 --- Politics, Practical --- Economics --- 338.22 Economische organisatieleer. Economisch beleid. Economische politiek --- Economische organisatieleer. Economisch beleid. Economische politiek --- Economic nationalism --- Economic planning --- National planning --- State planning --- Planning --- National security --- Social policy --- Economische politiek --- Beleidssectoren: economisch en werkgelegenheidsbeleid --- Organisatie van de overheidsfinanciën. Overheidsuitgaven en -inkomsten: algemeenheden --- Corrupt practices --- 338.2 --- 338.2 Economisch beleid. Economische politiek. Geleide economie. Plan --"tijd" --- Economisch beleid. Economische politiek. Geleide economie. Plan --"tijd" --- Public economics --- Economic policy and planning (general) --- Institutional economics. --- Decision making. --- Economic policy - Decision making
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Vito Tanzi offers a truly comprehensive treatment of the economic role of the state in the twentieth and twenty-first centuries from a historical and world perspective. The book addresses the fundamental question of what governments should do, or have attempted to do, in economic activities in past and recent periods. It also speculates on what they are likely or may be forced to do in future years. The investigation assembles a large set of statistical information that should prove useful to policy-makers and scholars in the perennial discussion of government's optimal economic roles. It will become an essential reference work on the analytical borders between the market and the state, and on what a reasonable 'exit strategy' from the current fiscal crises should be.
Business, Economy and Management --- Economics --- Trade regulation. --- Economic policy. --- Economic nationalism --- Economic planning --- National planning --- State planning --- Planning --- National security --- Social policy --- Regulation of trade --- Regulatory reform --- Trade regulation --- Commercial law --- Consumer protection --- Deregulation --- Law and legislation --- Economic policy --- E-books --- Finance, Public --- Economic history - 20th century --- Economic history - 21st century --- International finance
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